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Accounts Receivable and Contract Assets, Net
12 Months Ended
Dec. 31, 2021
Receivables Net Current [Abstract]  
Accounts Receivable and Contract Assets, Net

3. Accounts Receivable and Contract Assets, Net

 

Accounts receivable and contract assets, net, consists of the following (in thousands):

 

 

 

December 31,

 

 

January 1,

 

 

 

2021

 

 

2021

 

Accounts receivable

 

$

30,732

 

 

$

23,898

 

Contract assets (unbilled revenue)

 

 

22,586

 

 

 

9,485

 

Allowance for doubtful accounts

 

 

(2,702

)

 

 

(605

)

 

 

$

50,616

 

 

$

32,778

 

 

Accounts receivable as of December 31, 2021, and January 1, 2021, is net of uncollected advanced billings. Contract assets as of December 31, 2021, and January 1, 2021 includes recognized recoverable costs and accrued profits on contracts for which billings had not been presented to clients.